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Contributors over 65 ask whether selling their former home, after briefly renting it, qualifies for the habitual residence exemption. The DGT confirms that it does, provided the sale takes place within two years of ceasing to reside there.
Question posed: To determine whether this was considered the habitual residence at the time of sale and therefore whether the exemption under Article 33.4.b) of the LIRPF may be applied.
To apply the exemption for persons over 65 years of age, the dwelling must be the habitual residence at the time of the transfer or must have been so at any time during the two years prior to the date of sale. In this case, as the dwelling is sold in May 2025 after having been abandoned in November 2024, the requirement of having held the status of habitual residence within the two-year period required by Article 41 bis.3 of the RIRPF is met.
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